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IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
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Showing 21201 - 21225 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201515039 | 4945.04-04 | Grants to Individuals | 04/10/2015 |
| 201515038 | 4945.04-04 | Grants to Individuals | 04/10/2015 |
| 201515036 | 501.09-00 | Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) | 04/10/2015 |
| 201515035 | 501.07-00 | Social Clubs | 04/10/2015 |
| 201515035 | 501.07-02 | Distribution of Assets | 04/10/2015 |
| 201515035 | 501.07-05 | Business with Nonmembers | 04/10/2015 |
| 201515034 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/10/2015 |
| 201515033 | 6224.01-05 | Tax Matters Partner May Bind Certain Other Partners | 04/10/2015 |
| 201515032 | 469.00-00 | Passive Activity Losses and Credits Limited | 04/10/2015 |
| 201515032 | 6231.03-00 | Partnership Item | 04/10/2015 |
| 201515031 | 6103.02-02 | Return Information | 04/10/2015 |
| 201515030 | 6231.07-00 | Tax Matters Partner | 04/10/2015 |
| 201515029 | 6231.05-00 | Affected Item | 04/10/2015 |
| 201515029 | 882.03-00 | Return Required | 04/10/2015 |
| 201515028 | 6103.02-00 | Definitions | 04/10/2015 |
| 201515028 | 6103.02-02 | Return Information | 04/10/2015 |
| 201515028 | 9999.92-01 | Freedom of Information Act | 04/10/2015 |
| 201515027 | 6103.03-00 | Disclosure to Taxpayer's Designee | 04/10/2015 |
| 201515026 | 6404.01-01 | Excessive | 04/10/2015 |
| 201515025 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 04/10/2015 |
| 201515025 | 6511.01-00 | Limitation of Amount | 04/10/2015 |
| 201515024 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 04/10/2015 |
| 201515024 | 6511.01-00 | Limitation of Amount | 04/10/2015 |
| 201515023 | 6103.05-11 | Disclosure of Return to Attorney-in-Fact | 04/10/2015 |
| 201515022 | 7701.00-00 | Definitions | 04/10/2015 |
